{"id":87597,"date":"2001-09-18T00:00:00","date_gmt":"2001-09-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-orient-paper-mills-on-18-september-2001"},"modified":"2018-03-22T09:26:55","modified_gmt":"2018-03-22T03:56:55","slug":"commissioner-of-central-excise-vs-orient-paper-mills-on-18-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-orient-paper-mills-on-18-september-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Orient Paper Mills on 18 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Orient Paper Mills on 18 September, 2001<\/div>\n<div class=\"doc_author\">Author: A Wadhwa<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  Archana Wadhwa, J.   <\/p>\n<p> 1. After rejecting the Revenue&#8217;s prayer for staying the operation of the impugned order passed by the Commissioner (Appeals) vide which she has set aside the personal penalty of Rs. 2,68,000\/-  involved in all the appeals, we take up the appeals itself.\n<\/p>\n<p> 2. We have heard Shri V.K. Chaturvedi, ld. SDR. Nobody has appeared on behalf of the respondents.\n<\/p>\n<p> 3. After going through the impugned order of the Commissioner (Appeals), it is seen that originally while deciding the show-cause notices proposing denial of modvat credit, a part of the credit was allowed and a part rejected along with the imposition of penalties upon the respondents by the original adjudicating authority. Appeals were filed by the respondents before Commissioner against that part of the order vide which the modvat credit was rejected and the penalties imposed. At the time of appeals before Appellate Authority, the respondents&#8217; represented that the credit in respect of disputed items has also been allowed by the Deputy Commissioner subsequently. The Commissioner (Appeals) expressed her doubt by observing that &#8220;in the first instance it is not known how the disputed items were allowed subsequent to adjudication order before disposal of appeals. But since the appellant claim that they have been allowed it will have to be presumed that such a statement is correct.&#8221; By observing so, she set aside the penalties imposed upon the respondents.\n<\/p>\n<p> 4. The Revenue in their memo of appeals have contested the above observations and  findings of the adjudicating authority and have contended that the credit in respect of disallowed inputs\/capital goods was never allowed by the Deputy Commissioner after passing of the adjudication order. As such, there has been mis-representation of facts by the respondents, which have been incorrectly accepted by the Commissioner (Appeals) without any verification. Inasmuch as the dispute relate to the factual position, we set aside the impugned order of the Commissioner (Appeals) and remand the matter to the Appellate Authority for denovo decision after verification of the facts in respect of allowing the credit on disputed items. All the appeals are allowed by way of remand. Stay Petitions also get disposed of.\n<\/p>\n<p>Dictated and pronounced in the open Court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Commissioner Of Central Excise, &#8230; vs Orient Paper Mills on 18 September, 2001 Author: A Wadhwa JUDGMENT Archana Wadhwa, J. 1. After rejecting the Revenue&#8217;s prayer for staying the operation of the impugned order passed by the Commissioner (Appeals) vide which she has set aside the personal penalty [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-87597","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Orient Paper Mills on 18 September, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-orient-paper-mills-on-18-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Orient Paper Mills on 18 September, 2001 - Free Judgements of Supreme Court &amp; 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